\documentclass{article}
\usepackage{multirow}
\usepackage{amsmath}
\usepackage{ulem}
\usepackage[table]{xcolor}
\begin{document}
\begin{table}[!h]
\centering
\begin{tabular}{llll}
\cline{1-4}
\multicolumn{1}{c}{} &
  \multicolumn{3}{|c}{TIME} \\
\multicolumn{1}{c}{} &
  \multicolumn{1}{|r}{Germany} &
  \multicolumn{1}{r}{Greece} &
  \multicolumn{1}{r}{Italy} \\
\cline{1-4}
\multicolumn{1}{l}{year} &
  \multicolumn{1}{|r}{} &
  \multicolumn{1}{r}{} &
  \multicolumn{1}{r}{} \\
\multicolumn{1}{l}{\hspace{1em}2010} &
  \multicolumn{1}{|r}{} &
  \multicolumn{1}{r}{} &
  \multicolumn{1}{r}{} \\
\multicolumn{1}{l}{\hspace{2em}Interest Rate} &
  \multicolumn{1}{|r}{2.74} &
  \multicolumn{1}{r}{9.09} &
  \multicolumn{1}{r}{4.04} \\
\multicolumn{1}{l}{\hspace{2em}Default Rate} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{6.36} &
  \multicolumn{1}{r}{2.59} \\
\multicolumn{1}{l}{\hspace{2em}Assistance to Debt Ratio} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{0.00} &
  \multicolumn{1}{r}{0.00} \\
\multicolumn{1}{l}{\hspace{1em}2011} &
  \multicolumn{1}{|r}{} &
  \multicolumn{1}{r}{} &
  \multicolumn{1}{r}{} \\
\multicolumn{1}{l}{\hspace{2em}Interest Rate} &
  \multicolumn{1}{|r}{2.61} &
  \multicolumn{1}{r}{15.75} &
  \multicolumn{1}{r}{5.42} \\
\multicolumn{1}{l}{\hspace{2em}Default Rate} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{28.81} &
  \multicolumn{1}{r}{2.73} \\
\multicolumn{1}{l}{\hspace{2em}Assistance to Debt Ratio} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{0.00} &
  \multicolumn{1}{r}{0.00} \\
\multicolumn{1}{l}{\hspace{1em}2012} &
  \multicolumn{1}{|r}{} &
  \multicolumn{1}{r}{} &
  \multicolumn{1}{r}{} \\
\multicolumn{1}{l}{\hspace{2em}Interest Rate} &
  \multicolumn{1}{|r}{1.50} &
  \multicolumn{1}{r}{22.81} &
  \multicolumn{1}{r}{5.49} \\
\multicolumn{1}{l}{\hspace{2em}Default Rate} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{45.97} &
  \multicolumn{1}{r}{3.43} \\
\multicolumn{1}{l}{\hspace{2em}Assistance to Debt Ratio} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{12.02} &
  \multicolumn{1}{r}{0.00} \\
\multicolumn{1}{l}{\hspace{1em}2013} &
  \multicolumn{1}{|r}{} &
  \multicolumn{1}{r}{} &
  \multicolumn{1}{r}{} \\
\multicolumn{1}{l}{\hspace{2em}Interest Rate} &
  \multicolumn{1}{|r}{1.57} &
  \multicolumn{1}{r}{10.05} &
  \multicolumn{1}{r}{4.32} \\
\multicolumn{1}{l}{\hspace{2em}Default Rate} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{29.77} &
  \multicolumn{1}{r}{2.90} \\
\multicolumn{1}{l}{\hspace{2em}Assistance to Debt Ratio} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{11.41} &
  \multicolumn{1}{r}{0.00} \\
\multicolumn{1}{l}{\hspace{1em}2014} &
  \multicolumn{1}{|r}{} &
  \multicolumn{1}{r}{} &
  \multicolumn{1}{r}{} \\
\multicolumn{1}{l}{\hspace{2em}Interest Rate} &
  \multicolumn{1}{|r}{1.16} &
  \multicolumn{1}{r}{6.93} &
  \multicolumn{1}{r}{2.89} \\
\multicolumn{1}{l}{\hspace{2em}Default Rate} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{28.74} &
  \multicolumn{1}{r}{2.80} \\
\multicolumn{1}{l}{\hspace{2em}Assistance to Debt Ratio} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{11.40} &
  \multicolumn{1}{r}{0.00} \\
\multicolumn{1}{l}{\hspace{1em}2015} &
  \multicolumn{1}{|r}{} &
  \multicolumn{1}{r}{} &
  \multicolumn{1}{r}{} \\
\multicolumn{1}{l}{\hspace{2em}Interest Rate} &
  \multicolumn{1}{|r}{0.50} &
  \multicolumn{1}{r}{9.67} &
  \multicolumn{1}{r}{1.71} \\
\multicolumn{1}{l}{\hspace{2em}Default Rate} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{39.58} &
  \multicolumn{1}{r}{2.80} \\
\multicolumn{1}{l}{\hspace{2em}Assistance to Debt Ratio} &
  \multicolumn{1}{|r}{0.00} &
  \multicolumn{1}{r}{11.64} &
  \multicolumn{1}{r}{0.00} \\
\cline{1-4}
\end{tabular}
\end{table}
\end{document}
